Finance Double Entry Report Agent

import json, sqlite3

DB_PATH = "/data/accounting.db"

def fetch_journal():
    conn = sqlite3.connect(DB_PATH)
    cur = conn.cursor()
    cur.execute("SELECT date, account, debit, credit FROM journal")
    return [{"date": r[0], "account": r[1], "debit": r[2], "credit": r[3]} for r in cur.fetchall()]

def validate_double_entry(entries):
    issues = []
    for e in entries:
        if e["debit"] != e["credit"] and e["date"] != "Summary":
            issues.append({"date": e["date"], "account": e["account"], "diff": e["debit"] - e["credit"]})
    return issues

report = validate_double_entry(fetch_journal())
print(json.dumps(report, indent=2))